1. GST is not applicable on payment of notice pay by an employee to the applicant employer in lieu of notice period
2. GST is not payable by the employer on the amount of premium paid towards Group Medical Insurance policy of non-dependent parents recovered from employees and from retired employees
3. GST is not payable by the employer on recovery of nominal amount for availing the facility of canteen.
4 GST is not payable on recovery of telephone charges from the employees over and above the fixed rental charges payable to BSNL.
5 (a) Input credit of GST paid to BSNL on usage charges recovered from employees would not be available to the appellant as they are not providing any outward supply of telephone services and the facility is also not attributable to the purposes of their business in terms of Section 17(1) of the CGST Act
5(b) Input credit of GST paid to the insurance provider would not be available to the applicant as health insurance is in the excluded category under Section 17 (5) of the CGST Act and as said insurance services are not any outward supply of the applicant.
5 (c) Input credit of GST paid to canteen service provider would be available to the appellant in terms of poviso under Section 17(5)(b) that the input tax credit in respect of such goods or services or both shall be available where it is obligatory for an employer to provide the same to its employees under any law.
6. Provision of canteen services to all the employees without charging any amount (free of cost) will not fall under Para 1 of Schedule III of GST Act
